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Judgement: there are two judgements. We find that the earlier two judgements Dayal and Chandramohan have not been properly considered. We have divided the judgement in various chapters. The textual interpretation has to match the contextual interpretation. No word of a statute can be read in isolation. Article 233 has to be read in whole. Combined reading would reveal that though the constitution under clause 2 provides for qualification for in service candidate it does nor have qualification for in service candidates. 233(2) only provides for qualification. 233 will have to read to give meaning to the first part.
by Sekar Reporter · Published October 9, 2025
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Justice G.R. Swamynathan noted that the assessee must have received the goods and the tax charged in respect of its supply, must have been actually paid to the Government either in cash or through utilization of input tax credit, admissible in respect of the said supply.
by Sekar Reporter · Published April 20, 2021
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